Commission Implementing Regulation (EU) 2022/1467 of 5 September 2022 amending Implementing Regulation (EU) 2015/2378 as regards the standard forms and computerised formats to be used in relation to Council Directive 2011/16/EU and the list of statistical data to be provided by Member States for the purposes of evaluating that Directive

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/779/EEC ¹ and in particular Article 20(4) thereof,

Whereas:

• (1) Directive 2011/16/EU was amended by Directive (EU) 2021/514 ² in order to improve the provisions that relate to all forms of exchanges of information and administrative cooperation by providing for a mandatory automatic exchange of information reported by Platform Operators.

• (2) Commission Implementing Regulation (EU) 2015/2378 ³ should therefore be adapted to those amendments. The automatic exchange of information pursuant to Article 8ac(2) of Directive 2011/16/EU should be carried out using a standard computerised format.

• (3) In accordance with Directive 2011/16/EU, it is also necessary to lay down the practical arrangements for the registration and identification of certain Reporting Platform Operators pursuant to Article 8ac(4).

• (4) Pursuant to Article 8ac(6) of Directive 2011/16/EU, a central register should be established in order to record information that has to be notified in accordance with Article 8ac(5) and communicated in accordance with subparagraph F(2) and F(4) of Section IV of Annex V. That central register should be made available to the competent authorities of Member States. A standard form should be used for the communication and recording of such information.

• (5) Article 23(4) of Directive 2011/16/EU provides for a list of statistical data to be provided by Member States for the purposes of its evaluation. For reasons of coherence and legal certainty, the date of application of this Regulation should be aligned with the date of application provided for in Article 2(1), second subparagraph, of Directive (EU) 2021/514.

• (6) The European Data Protection Supervisor was consulted on the measures provided for in the Regulation in accordance with Article 42(1) of Regulation (EU) 2018/1725 of the European Parliament and of the Council ⁴.

• (7) The measures provided for in this Regulation are in accordance with the opinion of the Committee on Administrative Cooperation for Taxation,

HAS ADOPTED THIS REGULATION:

Article 1

Implementing Regulation (EU) 2015/2378 is amended as follows:

• (1) in Article 2, the following paragraph 3 is added:

‘3.   The computerised format to be used for the mandatory automatic exchange of information pursuant to Article 8ac(2) of Directive 2011/16/EU shall comply with Annex XIV to this Regulation.’;

• (2) in Article 2d(1), the following paragraph is added:

‘The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8ac of Directive 2011/16/EU is set out in Annex XV to this Regulation.’;

• (3) the following Article 2f is added:

‘Article 2f

Standard forms, for the communication of information on Excluded Platform Operators and Foreign Platform Operators to the central register, format of the individual identification number for Foreign Platform Operators and the retention period for information deleted from the central register

1. The form to be used for the communication of information on Excluded Platform Operators and Foreign Platform Operators to the central register pursuant to Article 8ac(6) of Directive 2011/16/EU shall comply with Annex XVI to this Regulation.

1. The key elements to be recorded in the central register, as provided for by Article 8ac(6) of Directive 2011/16/EU shall be the information listed in subparagraph F(2) and F(4) of Section IV of Annex V to that Directive and Annex XVI to this Regulation. The establishment of the central register and the processing of personal data carried out within the central register by the Commission on behalf of the competent authorities of Member States will comply with Regulation (EU) 2016/679 of the European Parliament and of the Council[^ntr1-L_2022231EN.01003601-E0005] and Regulation (EU) 2018/1725 of the European Parliament and of the Council[^ntr2-L_2022231EN.01003601-E0006]. The competent authorities of Member States shall be considered to be data controllers and the Commission shall be considered to be a data processor in accordance with Regulation (EU) 2016/679.

1. The format of the individual identification number for Foreign Platform Operators within the meaning of Article 8ac(4) of Directive 2011/16/EU is set out in Annex XVI to this Regulation.

1. The retention period for information deleted from the central register, pursuant to Annex V, Section IV, subparagraph F(5), point (d), and Article 8ac(5) of Directive 2011/16/EU are set out in Annex XVI to this Regulation.

[^ntr*1-L_2022231EN.01003601-E0005]: Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1)."

[^ntr*2-L_2022231EN.01003601-E0006]: Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39).’;"

• (4) Annexes I, IX and X are replaced by the text in Annex I to this Regulation;

• (5) Annex V is amended in Annex II to this Regulation;

• (6) Annexes XIV, XV and XVI as set out in Annex III to this Regulation are added.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2023.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 5 September 2022.

For the Commission

The President

Ursula VON DER LEYEN

ANNEX I

Annexes I, IX and X are replaced by the following:

‘ANNEX I

Form referred to in Article 1(2)

The form for requests for information and for administrative enquiries, pursuant to Article 5 and Article 5a of Directive 2011/16/EU, and their replies, acknowledgments, requests for additional background information, inability or refusal, pursuant to Article 7 of Directive 2011/16/EU, contains the following fields [^ntr1-L_2022231EN.01003902-E0001]:

• — Legal basis

• — Reference number

• — Date

• — Identity of the requesting and requested authorities

• — Identity of the person under examination or investigation

• — General case description and, if appropriate, specific background information likely to allow assessing the foreseeable relevance of the information requested to the administration and enforcement of the domestic laws of Member States concerning the taxes referred to in Article 2 of Directive 2011/16/EU.

• — Tax purpose for which the information is sought

• — Period under investigation

• — Name and address of any person believed to be in possession of the requested information

• — Fulfilment of the legal requirement set out in Article 16(1) of Directive 2011/16/EU

• — Fulfilment of the legal requirement set out in Article 17(1) of Directive 2011/16/EU

• — Reasoned request for an administrative enquiry and reasons for refusal to undertake the requested administrative enquiry

• — Acknowledgement of the request for information

• — Request for additional background information

• — Reasons for inability or refusal to provide information

• — Reasons for a failure to respond by the relevant time limit and date by which the requested authority considers it might be able to respond

• — A detailed description of the group.

’

‘ANNEX IX

List referred to in Article 2d

The statistical data required for the forms of administrative cooperation other than the mandatory automatic exchange of information referred to in Article 23(4) of Directive 2011/16/EU covers the following information:

• — Identification of the Member State

• — Year

• — Part A: Statistics per Member State on exchange of information

• — on exchange of information on request (Article 5, 6, 7 of Directive 2011/16/EU)

• — Number of requests sent

• — Number of replies received

• — Number of full replies received within the legal deadline

• — Number of replies for which (part of or the whole) information was received within two months

• — Number of requests received

• — Number of replies sent

• — Number of refusals on the ground of Article 17 of Directive 2011/16/EU

• — on exchange of information on group request (Article 5a of Directive 2011/16/EU)

• — Number of group requests sent

• — Number of group replies received

• — Number of full group replies received within the legal deadline

• — Number of group replies for which (part of or the whole) information was received within two months

• — Number of group requests received

• — Number of group replies sent

• — Number of group refusals on the ground of Article 17 of Directive 2011/16/EU

• — on spontaneous exchange of information (Article 9 and 10 of Directive 2011/16/EU)

• — Number of spontaneous exchanges sent

• — Number of spontaneous exchanges received

• — Part B: Statistics on other forms of administrative cooperation

• — on presence in administrative offices and participation in administrative enquiries (Article 11 of Directive 2011/16/EU)

• — Number of incoming presences in administrative offices and participation in administrative enquiries

• — Number of outgoing presences in administrative offices and participation in administrative enquiries

• — on simultaneous controls (Article 12 of Directive 2011/16/EU)

• — Number of simultaneous controls which the Member State has initiated

• — Number of simultaneous controls in which the Member State has participated

• — on requests for notification (Article 13 of Directive 2011/16/EU)

• — Number of requests for notification sent

• — Number of requests for notification received

• — on feedback (Article 14 of Directive 2011/16/EU)

• — Number of requests for feedback sent

• — Number of feedback received

• — Number of requests for feedback received

• — Number of feedback sent

• — Part C: Statistics on estimated additional revenue or increase in assessed tax due to administrative cooperation. The information under this part is optional

• — From exchange of information on request

• — From spontaneous exchange of information

• — As a result of simultaneous control

• — Overall figure and number of cases.

’

‘ANNEX X

List referred to in Article 2d

The statistical data required for the mandatory automatic exchange of information pursuant to Article 23(4) of Directive 2011/16/EU on the categories of income and capital referred to in Article 8(1) of that Directive covers the following information:

• — For all categories of income and capital referred to in Article 8(1) of Directive 2011/16/EU: statistics on message and taxpayer

• — In the case of income from employment and director's fees: statistics on message and recipient, message and payer, recipient and relationship, payer and relationship, recipient and income

• — In the case of pensions: statistics on message and recipient, message and payer, recipient, payer, scheme, income

• — In the case of life insurance products: statistics on message and policy, policy overall, event

• — In the case of ownership of and income from immovable property: statistics on message and party, party overall, property quantity and value, transaction quantity and value, loan event quantity and value, right income quantity and value

• — In the case of income from royalties: statistics on message and recipient, message and payer, recipient and income

• — In the case of status messages: statistics on status message, status message error

• — In the case of zero data messages: statistics on zero data message.

’

ANNEX II

The title of point (b) to Annex V is replaced by the following:

• ‘(b) As regards the body for communicating information on income from employment, director's fees or royalties:’

ANNEX III

The following Annexes XIV, XV and XVI are added:

‘ANNEX XIV

Computerised format referred to in Article 2(3)

The computerised format for the mandatory automatic exchange of information pursuant to Article 8ac(2) of Directive 2011/16/EU complies with the following tree structure and contains the following elements and attributes ⁶